A Number Of Issues. Evaluation Of Intangible Assets

With the progress and science and technology and development of market economy, appraisal of intangible assets is showing more and more important status. But at present, intangible assets are often ignored in our country. Phenomena of ignored appraisal and abusive appraisal are nothing new, as a result of which efflux is very severe. This text has made a deep study on these problems, the target of which is to get to know intangible assets in a correct way and find out an effective way for appraising intangible assets.This text focuses on several problems met in current appraisal of intangible assets in our country. Firstly, about the problem of knowledge of intangible assets, and then the problems of existing form, existing territory and functionary space as well as value, especially the study of determination of income amount and selection of discount rate. This text selects cases of intangible assets of different types to analyze.This text will make a complete analysis on the base of fundamental approach and method of appraisal of intangible assets about problems of different types of appraisal of intangible assets under different situation and different condition, and will carry out study by adopting combination of quantum and qualitative, matching theory and practice, selecting main income present value method in appraisal of intangible assets and combining statistic analysis method.There are five parts in this text: the first part introduces the concept of intangible assets and theory of value and reinforce the comprehension of intangible assets; the second part makes study on parameters usually used in appraisal of intangible assets as well as income, and makes income amount analysis respectively on intangible assets of various types; the third part makes study on parameters and discount rate; the fourth part introduces the application of several statistic methods in appraisal of intangible assets; the fifth part makes analysis of cases.